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Charitable Contribution Deductions for the 2010 Haiti Earthquake Disaster

Purpose of bulletin

To inform staff that California allows a charitable contribution deduction for cash donations to the 2010 Haiti Disaster. Taxpayers can take the deduction on either their 2009 or 2010 California Personal or Business Entity income tax return.

Background

California legislation AB 347, enacted on March 15, 2010, conforms to federal treatment to authorize cash contributions made to Haiti earthquake victims. Contributions made after January 11, 2010, and before March 1, 2010, are allowed as if they were made December 31, 2009. Taxpayers can take the deduction on their 2009 or 2010 tax return.

Code §17206.5 and 24357.11 were added to the California R§TC.

Added paragraph for what's new in all 2009 tax booklets

A recently enacted federal law allows a 2009 charitable contribution deduction for cash contributions made after January 11, 2010, and before March 1, 2010, for the relief of victims in areas affected by the earthquake in Haiti on January 12, 2010. As of March 15, 2010, California law conforms to the federal law with regards to 2010 Haiti earthquake disaster contributions.

To claim the deduction, choose one of the following three options:

  • If you choose to claim the deduction in the same year for both federal and California, no California adjustment is required.
  • If you choose to claim the deduction on your 2009 California tax return but choose to claim the deduction on your 2010 federal tax return, enter the deduction as a positive number on Schedule CA for the 2009 tax year.
  • If you choose to claim the deduction on your 2010 California tax return but claimed the deduction on your 2009 Federal tax return, enter the deduction as a negative number on Schedule CA for the 2009 tax year.

Individual taxpayers

If you filed your 2009 California tax return before March 15, 2010, and reported the charitable contribution for the 2010 Haiti disaster as a negative amount, use Form 540X, Amended Individual Tax Return, and report the amount as a positive amount. You can claim the deduction on your 2009 or 2010 California tax return, but not both.

Business entities

California law conforms to the federal law which allows a 2009 charitable contribution deduction for cash contributions made after January 11, 2010, and before March 1, 2010, for the relief of victims in areas affected by the earthquake in Haiti on January 12, 2010. Taxpayers may claim the deduction on the 2009 or 2010 California tax return. Taxpayers can claim the deduction in a different year than they did for federal.

Taxpayer inquiries

Taxpayers with questions can call us at 800.852.5711, Monday through Friday, 8 a.m. to 5 p.m.